Interstate Common Carrier

Attention Interstate Common Carriers

Interstate Common Carriers are required to submit form LIQ-111 Interstate Common Carrier Tax Report each month including months with no activity.  The report is due on the 20th day of the month following the month being reported*.

  • LIQ-111 Interstate Common Carrier Tax Report

Note: Spirits licensees pay fees to the WSLCB. However, spirits taxes are to be paid to the state Department of Revenue.

*All reports must be postmarked  Penalties will accrue at 2% per month on all unpaid balances.


Reference Links:

  • RCW 66.24.395 Interstate common carrier's licenses — Class CCI — Fees — Scope.
  • WAC 314-27-010 Agency filings affecting this section Liquor purchases by Interstate Common Carrier licensees—Reports. 


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